Does mandatory IFRS adoption affect crash risk?
Year of publication: |
2015
|
---|---|
Authors: | DeFond, Mark L. ; Hung, Mingyi ; Li, Siqi ; Li, Yinghua |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 1, p. 265-299
|
Subject: | International Financial Reporting Standards | crash risk | nonfinancial firms | financial firms | IFRS | Finanzkrise | Financial crisis | Risiko | Risk | Welt | World |
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